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Our Contributors

Pooja Dharewa Sudhir Dalvi S Venkatesh

Few stories capture the spirit of Mr. Sudhir Dalvi, seasoned expert Venkatesh S, Head of Risk &
perseverance and excellence like that in internal auditing, in an insightful Controls at Siemens India, brings
of Sunita Williams. In her inspiring conversation with Punam Sharma, a wealth of experience to this
article, “Sunita Williams: A delves into “The Ethics of Internal edition. In his article, “Navigating
Trailblazer in Space and a Beacon Audit Reporting: How Transparent Ethics in Leadership: Lessons
of Inspiration,” Pooja Dharewa Auditors Should Be.” The interview from Real-World Experiences,”
explores the remarkable journey explores the fine balance between he shares invaluable insights
of this astronaut and role model. confidentiality and transparency in on ethical decision-making in
She highlights Williams’ ground- audit reporting, emphasizing ethical leadership. Drawing from real-
breaking achievements, resilience, responsibilities and best practices. life scenarios, he highlights
and the lessons she offers to aspiring Mr. Dalvi’s vast experience and the challenges, dilemmas, and
professionals. This tribute serves as thought leadership offer valuable principles that shape responsible
a reminder of how determination perspectives on fostering trust and leadership. His perspectives serve
and passion can break barriers and integrity in the profession. as a guide for professionals striving
inspire generations. Flip to Page 49 Flip to Page 11 to uphold integrity while steering
their organizations toward success.
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Manoj Sharma Arun Kasat Asif Usmani

Navigating conflicts of interest is Silence in the face of ethical dilemmas In an increasingly interconnected
a crucial skill for internal auditors, can come at a high price. Arun world, auditors often face the
requiring both ethical judgment Kasat, in his thought-provoking challenge of balancing ethical
and strategic action. Manoj article “The Cost of Silence: Ethical principles with diverse cultural
Sharma, in his article “Practical Failures That Could Have Been expectations. Asif Usmani, in
Strategies for Internal Auditors Prevented,” explores real-world his insightful article “Ethics vs.
to Manage Conflict of Interest cases where speaking up could have Culture: Navigating Global
Situations,” offers a thoughtful averted major ethical breaches. He Ethical Differences in Auditing,”
approach to identifying, disclosing, delves into the consequences of examines the complexities of
and mitigating such challenges. inaction and provides insights on ethical decision-making across
With real-world insights and fostering a culture of accountability different cultural landscapes. He
actionable solutions, he highlights and transparency. His article serves explores how auditors can uphold
how auditors can uphold integrity as a compelling reminder of the integrity while respecting regional
while maintaining professional auditor’s role in upholding ethical norms and business practices.
independence. His perspectives standards and preventing governance His perspectives offer a valuable
serve as a valuable guide for auditors failures. Flip to Page27 guide for professionals striving to
striving to balance objectivity with maintain ethical consistency in a
organizational realities. globalized auditing environment.
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INTERNAL AUDIT TODAY 4